Case Law Details
In Re Foster Wheeler France SA (AAR)- Just like our considering the date of hearing of the application under section 245R of the Act would make for uncertainty, the fixing of the date of notice under section 143(2) / 142(1) of the Act by the income-tax authority as the starting point, would result in vagaries and to the use of different yardsticks to different applicants, it would depend on the diligence or non-diligence of the Assessing Officer, whether he had issued the notice before or after the application before this Authority has been filed and the nature of the notice.
A jurisdiction cannot depend on such vagaries. It is, therefore, necessary to have a fixed common point or event for determining the existence or absence of jurisdiction. Applying that test, we have no hesitation in holding that the definite point should be the date of filing of the return juxtaposed with the filing of the application before this Authority. Certainty is obviously a must for ascertaining the existence of jurisdiction. 11. Once we come to the conclusion that the date of filing of the return is the relevant date to consider the applicability of the proviso to section 245R(2) of the Act, and that the filing of the return of income generates questions including the ones raised before this Authority, the jurisdiction to give a ruling in the present application has to be held to be barred. We, therefore, reject the application as being barred by clause (i) of the proviso to section 245R(2) of the Act.
AUTHORITY FOR ADVANCE RULINGS (INCOME TAX)
NEW DELHI
2nd Day of February, 2012
Please become a Premium member. If you are already a Premium member, login here to access the full content.
